(1) For each amount paid to the Commonwealth as a duty of Excise or duty of Customs in relation to eligible aviation fuel, AA and CASA are each entitled to be paid a share of the amount calculated using the formula:
where:
"Statutory rate" means the statutory rate in relation to the amount paid to the Commonwealth.
"Litres of eligible aviation fuel" means the number of litres of eligible aviation fuel by reference to which the amount paid to the Commonwealth was calculated.
(1A) The respective shares of AA and CASA of a payment under subsection ( 1) are to be determined by the Minister.
(2) Where the whole or a part of an amount paid as duty of Excise or duty of Customs in relation to eligible aviation fuel is repaid by the Commonwealth to a person by way of rebate or otherwise, there shall be deducted from the sum of the amounts that would, but for this subsection, be paid under subsection ( 1) an amount calculated using the formula:
where:
"Statutory rate" means the statutory rate in relation to the amount paid to the Commonwealth.
"Litres of eligible aviation fuel" means the number of litres of eligible aviation fuel by reference to which the amount repaid by the Commonwealth was calculated.
(3) For the purposes of subsections ( 1) and (2), where 2 or more parts of an amount paid as duty were ascertained by reference to different rates of duty, each of the parts shall be taken to be a separate amount paid as duty.
(4) Amounts payable under subsection ( 1) are payable out of the Consolidated Revenue Fund, which is appropriated accordingly.